13th salary in Brazil: how to calculate it, payment deadlines and deductions

*The 13th salary (décimo terceiro, a mandatory year-end bonus) equals 1/12 of December pay for each month worked in the year. The 1st installment must be paid by November 30 and the 2nd by December 20.* Someone who worked the whole year receives one extra salary; someone who worked less receives a proportional amount.

Quick summary

• Basis: Law 4,090/1962 and Law 4,749/1965.
• 1st installment: between February and November 30 — half of the previous month's salary, with no deductions.
• 2nd installment: by December 20, with INSS (social security) and income tax deducted from the total.
• A month with 15 or more days of work counts as a full month.
• Workers dismissed without cause, who resigned or who left by mutual agreement are also entitled; those dismissed for cause are not.

How to calculate

1. Take December pay (salary + the average of regular supplements).
2. Divide by 12.
3. Multiply by the number of months worked in the year (counting months with 15 days or more).

Example: salary of R$ 2,400, hired on April 10. April counts (more than 15 days). From April to December there are 9 months → R$ 2,400 ÷ 12 × 9 = R$ 1,800 gross.

The two installments

• 1st installment — Deadline: by November 30 · Amount: half of the previous month's salary · Deductions: none
• 2nd installment — Deadline: by December 20 · Amount: total owed minus the 1st installment · Deductions: INSS and income tax on the full 13th

The worker can ask for the 1st installment to be paid together with their vacation if they request it in January (Law 4,749/1965, art. 2, §2).

Absences and leave

• Unjustified absences can reduce the months counted (when a month ends up with fewer than 15 days worked).
• Maternity leave does not reduce the 13th.
• INSS leave: the employer pays the share for the months worked; the INSS pays the annual bonus for the benefit period.

The 13th on termination

The proportional 13th is paid together with severance pay, including on resignation. It is only not owed on dismissal for cause. See Severance pay.

Frequently asked questions

What is the deadline to pay the 13th salary?

1st installment by November 30; 2nd installment by December 20.

Does someone who resigned receive the 13th?

Yes, proportional to the months worked in the year.

Can the employer pay the 13th in a single installment?

Paying the full amount by November 30 complies with the law. Paying everything only in December misses the deadline for the 1st installment.

Read more in this series

• CLT vacation: rules, splitting, selling days and double pay
• CLT worker rights: complete guide
• Severance pay: what you receive for each type of dismissal
• Intermittent work: how it works and what the rights are
• Index: complete guide to labor rights